Search - consideration
Results 551 - 560 of 636 for consideration
EC decision
Herman Luks v. Minister of National Revenue, [1958] CTC 345, 58 DTC 1194
Having given the best consideration that I can to the question, I agree with the Commissioners and with the Courts below in holding that they do not. ...
EC decision
Canada Safeway Limited v. Minister of National Revenue, [1956] CTC 71, 56 DTC 1029
I cannot agree with this argument, if I take into consideration all the circumstances. ...
EC decision
Dame Yvette Bernier-Fregeau v. Minister of National Revenue, [1956] CTC 253, 57 DTC 1005
Je comprendrais, si la police d’assurance sous considération était une police d’assurance régie par le chapitre 301 (Loi d’assurance sur la vie des maris et des parents) qui contient une disposition déclarant les polices de cette nature bien hors communauté, qu’elle pourrait peut-être être imposable comme partie de la succession de l’assuré, vu que les primes seraient censées avoir été payées par l’assuré avec ses propres biens. ...
EC decision
The Queen v. John Stuart Sales Limited, [1955] CTC 78
But after careful consideration of the matter I have come to the conclusion that on the evidence as a whole it would not be proper to charge the defendant with a special or dumping duty. ...
EC decision
Egbert Douglas Honeyman v. Minister of National Revenue, [1955] CTC 151, 55 DTC 1094
Somebody lacks the necessary funds to purchase a necessary supply of material for his trade or business; he negotiates a loan; gets a line of credit; failing these, he finds a person to purchase the goods who will, for a consideration, sell him the goods on terms he can meet. ...
EC decision
In Re Montreal Trust Company, Mary Loghrin Calder and William Campbell Bathgate, Executors and Trustees Under the Last Will and Testament of Emily Rhoda Bathgate., [1955] CTC 210, 55 DTC 1187
If it were necessary to decide this question, careful consideration would first have to be given to the appellant’s argument that the wide terms in which the power given to Dr. ...
EC decision
Minister of National Revenue v. Eastern Textile Products, Ltd., [1957] CTC 44, 57 DTC 1070
The determination of the appeal involves consideration of Section 26(1) (d) of the Income Tax Act, S.C. 1948, c. 52, as amended in 1949, which reads as follows: ‘ 26. (1) For the purpose of computing the taxable income of a taxpayer for a taxation year, there may be deducted from the income for the year such of the following amounts as are applicable: (d) business losses sustained in the 5 taxation years immediately preceding and the taxation year immediately following the taxation year, but (i) an amount in respect of a loss is only deductible to the extent that it exceeds the aggregate of amounts previously deductible in respect of that loss under this Act, (ii) no amount is deductible in respect of the loss of any year until the deductible losses of previous years have been deducted, and (iii) no amount is deductible in respect of losses from the income of any year except to the extent of the lesser of (A) the taxpayer’s income for the taxation year from the business in which the loss was sustained, or (B) the taxpayer’s income for the taxation year minus all deductions permitted by the provisions of this Division other than this paragraph or section 25.” ...
EC decision
Arrco Playing Card Co. (Canada) Ltd. v. Minister of National Revenue, [1957] CTC 300, 57 DTC 1227, [1957] CTC 299
The expenditure under consideration was, in my opinion, made once and for all to secure a benefit or advantage that was expected to be enjoyed over a lengthy though indefinite future period. ...
EC decision
Seagull Steamship Co. Of Canada Ltd. v. Minister of National Revenue, [1957] CTC 323, 57 DTC 1220
The above facts and a careful consideration of the evidence have convinced me that the repairs were decided and acted upon before negotiations were undertaken or agreement arrived at to dispose of the two vessels. ...
EC decision
The Queen v. O-Pee-Chee Company Limited, [1954] CTC 10, 54 DTC 1004
The general words contained in Section 22(b) (ii), though wide and comprehensive in their literal sense, should be construed as being limited to the actual object of the Act, which, in the case under consideration, is the imposition of a tax on chewing gum, manufactured or produced in Canada. ...